Premiums and Maximum Insurable Earnings

The following people pay premiums into the Québec Parental Insurance Plan (QPIP):

Wage earners

Self-employed workers

Employers

Revenu Québec is in charge of collecting QPIP premiums.

Premium rates for the Québec Parental Insurance Plan will be reduced by 4% as of January 1, 2019.

Category

2018

2019

Salaried workers

Premium rate: 0.548%

Maximum premium: $405.52

Premium rate: 0.526%

Maximum premium: $402.39

Employers

Premium rate: 0.767%

Maximum premium: $567.58

Premium rate: 0.736%

Maximum premium: $563.04

Self-employed workers

Premium rate: 0.973%

Maximum premium: $720.02

Premium rate: 0.934%

Maximum premium: $714.51

The maximum insurable earnings considered when calculating benefits are $74,000 in 2018 and $76,500 in 2019. This income is adjusted on January 1 of each year at the rate set by the Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST).

Since the QPIP took effect on January 1, 2006, the federal Employment Insurance plan no longer pays maternity, paternity, parental or adoption benefits for Québec contributors. Instead, Québec contributors pay a reduced rate of employment insurance contributions, which is determined by the federal government. For 2019, the reduction is set at 0.37% of insurable earnings for salaried workers. For employers, the reduction is 1.4 times the salaried workers’ reduction. Self-employed workers who choose to participate in the sickness and compassionate care measure of the federal Employment Insurance program also benefit from a reduction equal to 0.37% of their insurable income.